This is just one of those silly items in Animal Crossing that just makes you chuckle until you realize that not only does it exist in real life, there are some grown-ups who take it very seriously.
Purchasable Furniture - Housewares
If you're super-rich and looking to outfit your den or basemen, the Heart of the Hide Chair is made by Rawlings and sells for $6,100. It's made of Heart of the Hide leather, the same leather that Rawlings uses in its baseball gloves. In fact, it's made in the same factory by the same craftsmen that make Rawlings famous baseball gloves. As with the Animal Crossing version, it has genuine stitches that mimic the stitching used in a real baseball glove. This is a grown-up chair with a grown-up price!
If $6,100 is too rich for your blood, you can get this Kids Couch by Costzeon for children aged 3 to 5. It's got some great reviews of how solidly it's built (make with real wood) and how comfortable it is (sponge filling and soft faux suede exterior).